News Details

BOK Financial Reports Quarterly Earnings of $43 Million or $0.63 per Share

January 27, 2010

Annual Earnings Total $201 Million or $2.96 per Share

TULSA, Okla.--(BUSINESS WIRE)-- BOK Financial Corporation (NASDAQ:BOKF) reported net income for the fourth quarter of 2009 of $42.8 million or $0.63 per diluted share compared to $50.7 million or $0.75 per diluted share for the third quarter of 2009 and $35.4 million, or $0.52 per diluted share for the fourth quarter of 2008.

Net income for 2009 totaled $200.6 million or $2.96 per diluted share compared to $153.2 million or $2.27 per diluted share for 2008.

"BOK Financial continued to produce solid earnings in 2009 despite economic challenges," said President and CEO Stan Lybarger. "We remained committed to a strategy of diversified revenue sources, well-managed operating expenses and controlled growth that focuses on long-term shareholder value. Our capital base which was built on retained earnings, not government assistance, has us well positioned for the future."

Highlights of fourth quarter of 2009 included:

    --  Net interest revenue totaled $184.5 million, up $4.0 million over the
        third quarter of 2009. Net interest margin was 3.64% for the fourth
        quarter of 2009 and 3.63% for the third quarter of 2009.

    --  Fees and commissions revenue totaled $115.9 million, down $4.0 million
        from the previous quarter due primarily to a $4.7 million decrease in
        brokerage and trading revenue.
    --  Operating expenses, excluding changes in the fair value of mortgage
        servicing rights, totaled $181.7 million, up $6.0 million from the prior
        quarter. Mortgage banking costs, occupancy costs and net losses and
        expenses of repossessed assets increased over the prior quarter.
        Personnel expenses decreased due to lower incentive compensation
        expense.

    --  Combined reserves for credit losses totaled $306 million or 2.72% of
        outstanding loans at December 31, 2009, up from $293 million or 2.52% of
        outstanding loans at September 30, 2009. Net loans charged off and
        provision for credit losses were $35.0 million and $48.6 million,
        respectively for the fourth quarter of 2009.
    --  Non-performing assets totaled $484 million or 4.24% of outstanding loans
        and repossessed assets at December 31, 2009, down from $490 million or
        4.19% of outstanding loans and repossessed assets at September 30, 2009.
        Non-accruing loans decreased $43 million and real estate and other
        repossessed assets increased $40 million during the fourth quarter.
    --  Available for sale securities totaled $8.9 billion at December 31, 2009,
        up $513 million since September 30 due to purchases of residential
        mortgage-backed securities issued by U.S. government agencies.
        Other-than-temporary impairment charges on certain privately-issued
        residential mortgage backed securities reduced pre-tax income by $14.5
        million during the fourth quarter of 2009.
    --  Outstanding loan balances were $11.3 billion at December 31, 2009, down
        $332 million since September 30, 2009. All major loan categories
        decreased during the fourth quarter largely due to reduced customer
        demand and normal repayment trends.
    --  Average deposit balances totaled $15.6 billion for the fourth quarter
        2009, up $444 million from the third quarter of 2009. Total period end
        deposits grew $423 million in the fourth quarter of 2009 to $15.5
        billion. Growth in demand and interest-bearing transaction deposits was
        partially offset by decreases in higher-costing time deposits.
    --  Tangible common equity ratio increased to 7.99% at December 31, 2009,
        from 7.78% at September 30, 2009 largely due to retained earnings
        growth. The tangible common equity ratio is a non-GAAP measure of
        capital strength used by the Company and investors based on
        shareholders' equity as defined by generally accepted accounting
        principles in the United States of America minus intangible assets and
        equity that does not benefit common shareholders such as preferred
        equity and equity provided by the U.S. Treasury's Troubled Asset Relief
        Program ("TARP") Capital Purchase Program. BOK Financial chose not to
        participate in the TARP Capital Purchase Program. The Company's Tier 1
        capital ratios as defined by banking regulations were 10.86% at December
        31, 2009 and 10.56% at September 30, 2009.
    --  The Company paid a cash dividend of $16.5 million or $0.24 per common
        share during the fourth quarter of 2009. On January 26, 2010, the board
        of directors declared a cash dividend of $0.24 per common share payable
        on or about February 26, 2010 to shareholders of record as of February
        12, 2010.

Net Interest Revenue

Net interest revenue totaled $184.5 million for the fourth quarter of 2009, up $4.0 million over the third quarter of 2009. Net interest margin was 3.64% for the fourth quarter of 2009 and 3.63% for the third quarter of 2009 and 3.57% for the fourth quarter of 2008. The increase in net interest margin over the previous quarter resulted from improved loan yields and lower funding costs. The yield on average earning assets decreased 12 basis points from the previous quarter. Loan yields were up 3 basis points. The increased loan yield partially offset a 34 basis point decrease in the securities portfolio yield. The cost of interest-bearing liabilities decreased 15 basis points, including a 20 basis point decrease in the cost of interest-bearing deposits and a 4 basis point decrease in the cost of other borrowed funds.

Average earning assets increased $450 million during the fourth quarter of 2009, primarily due to an $876 million increase in average securities, primarily residential mortgage-backed securities issued by U.S. government agencies. Average outstanding loans decreased $395 million. Average balances in all major loan categories were lower compared to the previous quarter.

Average deposits increased $444 million during the fourth quarter of 2009. Balances in lower-costing transaction accounts continued to increase and balances in higher-costing time deposits continued to decline. Average interest-bearing transaction accounts were up $572 million and average demand deposits were up $274 million. Average time deposit balances decreased $403 million.

Fees and Commission Revenue

Fees and commissions revenue decreased to $115.9 million for the fourth quarter of 2009 compared to $120.0 million in the third quarter of 2009 primarily due to a $4.7 million decrease in brokerage and trading revenue. Securities trading revenue was down $4.3 million from the previous quarter. All other sources of fees and commissions revenue remained unchanged from the previous quarter. Mortgage banking revenue increased $206 thousand due to an increase in loan production volume. Trust revenue increased $177 thousand due to an increase in the fair value of trust assets. Deposit service charges and fees decreased $963 thousand due to lower commercial account fees and overdraft fees.

Operating Expenses

Total operating expenses were $176.4 million for the fourth quarter of 2009, down $2.3 million compared to the previous quarter. Excluding changes in the fair value of mortgage servicing rights, operating expenses totaled $181.7 million, up $6.0 million over the third quarter of 2009. Growth in operating expenses was primarily due to mortgage banking expenses which include losses on loans previously sold with recourse, operating costs associated with repossessed assets and occupancy costs. Losses on mortgage loans sold with recourse were up $3.3 million over the previous quarter. Net operating costs associated with repossessed properties increased $1.5 million and occupancy costs increased $1.8 million. Personnel costs were down $4.3 million primarily due to a $3.0 million reduction in incentive compensation expense. In addition, operating expenses decreased $8.3 million due to changes in the fair value of mortgage servicing rights.

Credit Quality

Non-performing assets decreased $5.4 million during the fourth quarter of 2009 to $484 million or 4.24% of outstanding loans and repossessed assets at December 31, 2009. Non-performing assets at December 31, 2009 consisted of non-accruing loans of $339 million, renegotiated loans of $16 million (including $13 million of residential mortgage loans guaranteed by U.S. government agencies) and $129 million of real estate and other repossessed assets. Non-accruing loans decreased $43 million and repossessed assets increased $40 million during the quarter.

Non-accruing loans totaled $339 million or 3.01% of outstanding loans at December 31, 2009, compared with $383 million or 3.30% of outstanding loans at September 30, 2009. Approximately $164 million of non-accruing loans have been charged-down to the amount management expects to recover. During the fourth quarter of 2009, $63 million of new non-accruing loans were identified offset by $26 million in charge-offs, $47 million in foreclosures and repossessions and $28 million in payments received.

The decrease in non-accruing loans included $21 million from cash and an equity interest received during the fourth quarter to partially satisfy bankruptcy claims against SemGroup. Cash received totaled $7 million and the equity interest was valued at $14 million. BOK Financial continues to hold a $12 million non-accruing loan to the entity created when SemGroup exited bankruptcy.

Non-accruing commercial loans totaled $101 million or 1.63% of total commercial loans at December 31, 2009. At December 31, 2009, non-accruing commercial loans are primarily composed of $31 million or 1.71% of total services sector loans, $23 million or 1.19% of total energy sector loans and $16 million or 3.90% of total manufacturing sector loans. Non-accruing commercial loans decreased $27 million since September 30, 2009, primarily related to energy sector loans.

Non-accruing commercial real estate loans totaled $205 million or 8.23% of outstanding commercial real estate loans at December 31, 2009. Non-accruing commercial real estate loans attributed to our various markets included $73 million or 32% of total commercial real estate loans in Arizona, $52 million or 22% of total commercial real estate loans in Colorado, $31 million or 3.78% of total commercial real estate loans in Oklahoma, $24 million or 3.26% of total commercial real estate loans in Texas and $12 million or 9.06% of commercial real estate loans in Arkansas. Total non-accruing commercial real estate loans decreased $7.5 million since September 30, 2009. Newly identified non-accruing commercial real estate loans totaled $46 million, partially offset by $27 million of foreclosures, $15 million of cash payments received and $12 million of charge-offs.

Non-accruing residential mortgage loans totaled $30 million or 1.67% of outstanding residential mortgage loans at December 31, 2009. The distribution of non-accruing residential mortgage loans among our various markets included $15 million or 1.22% of residential mortgage loans in Oklahoma, $9 million or 2.87% of residential mortgage loans in Texas and $3 million or 4.61% of residential mortgage loans in Arizona. Non-accruing residential mortgage loans decreased $8.2 million compared to September 30, 2009. Residential mortgage loans past due 30 to 90 days totaled $20 million, unchanged from September 30, 2009.

The combined allowance for credit losses totaled $306 million or 2.72% of outstanding loans and 90% of non-accruing loans at December 31, 2009. The allowance for loan losses was $292 million and the reserve for off-balance sheet credit losses was $14 million. During the fourth quarter of 2009, the Company recognized a $48.6 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $35.0 million or 1.22% annualized of average outstanding loans. For the full year 2009, the Company recognized a $196 million provision for credit losses. Net losses charged against the allowance for loan losses totaled $138 million or 1.14% of average loans.

Real estate and other repossessed assets totaled $129 million at December 31, 2009 consisting of $63 million of 1-4 family residential properties and residential land development properties, $36 million of developed commercial real estate properties, $14 million of equity interest received in partial satisfaction of debts, $8 million of undeveloped land, $5 million of equipment and $2 million of automobiles. The distribution of real estate owned and other repossessed assets among various markets included $52 million in Arizona, $23 million in Texas, $10 million in Colorado, $9 million in New Mexico, $23 million in Oklahoma, $6 million in Kansas City and $6 million in Arkansas. Real estate and other repossessed assets increased by $40 million during the fourth quarter due to additions of $53 million partially offset by $7 million in sales and $6 million in write-downs based on updated appraisals.

The Company also has off-balance sheet obligations related to certain community development residential mortgage loans sold to U.S. government agencies with recourse. These mortgage loans were underwritten to standards approved by the agencies, including full documentation and originated under programs available only for owner-occupied properties. The outstanding principal balance of these loans totaled $331 million at December 31, 2009. The loans are primarily to borrowers in our primary market areas, including $233 million in Oklahoma, $36 million in Arkansas, $19 million in New Mexico, $16 million in Kansas City and $15 million in Texas. At December 31, 2009, approximately 5.22% of these loans are non-performing and 5.55% were past due 30 to 90 days. A separate reserve for credit risk of $14 million is available for losses on these loans.

Securities and Derivatives

The fair value of available for sale securities totaled $8.9 billion at December 31, 2009, up $513 million since September 30, 2009. The available for sale portfolio consisted primarily of residential mortgage-backed securities, including $7.8 billion fully backed by U.S. government agencies and $792 million privately issued by publicly owned financial institutions. The portfolio does not hold any securities backed by sub-prime mortgage loans, collateralized debt obligations or collateralized loan obligations. The Company holds no debt of corporate issuers.

The Company continued a strategy to increase holdings of residential mortgage-backed securities during the fourth quarter. This strategy recognizes attractive spreads over funding costs on these securities. Credit risk is controlled by investing in securities fully backed by U.S. government agencies. Interest rate risk is mitigated by investing in short-duration securities that would have limited extension exposure from rising interest rates.

The portfolio of available for sale securities had net unrealized gains of $13 million at December 31, 2009 compared to net unrealized gains of $31 million at September 30, 2009. Net unrealized gains on residential mortgage-backed securities issued by U.S. government agencies decreased $39 million during the fourth quarter to $164 million at December 31, 2009. Net unrealized losses on privately-issued residential mortgage-backed securities decreased $22 million to $169 million at December 31, 2009.

The amortized cost of privately-issued mortgage-backed securities totaled $961 million at December 31, 2009, down $371 million since September 30 due primarily to cash received. Approximately $589 million of the privately issued mortgage-backed securities were rated below investment grade by at least one nationally-recognized rating agency. The aggregate unrealized losses on privately-issued mortgage-backed securities rated below investment grade totaled $129 million at December 31, 2009. Aggregate unrealized losses on these same securities were $137 million at September 30, 2009. The Company recognized a $14.5 million other-than-temporary impairment charge against earnings in the fourth quarter related to these securities due to further declines in projected cash flows as a result of worsening trends in delinquencies, foreclosures and housing prices.

Net realized gains on securities totaled $7.3 million for the fourth quarter of 2009, compared with $12.3 million for the third quarter of 2009 and $20.2 million for the fourth quarter of 2008.

                                           Three Months Ended

                                           Dec. 31,    Sept. 30,   Dec. 31,

                                           2009        2009        2008

Net gain on available for sale securities  $ 11,717    $ 8,706     $ 5,067

Gain (loss) on mortgage hedge securities     (4,440 )    3,560       15,089

Net gain on securities                     $ 7,277     $ 12,266    $ 20,156

Gain (loss) on change in fair value of

mortgage servicing rights                  $ 5,285     $ (2,981 )  $ (26,432 )



The Company recognized $11.7 million of gains on the sale of $776 million of available for sale securities in the fourth quarter of 2009 and $8.7 million of net gains on the sale of $719 million of available for sale securities in the third quarter of 2009. Securities were sold either because they had reached their maximum potential total return or to mitigate extension exposure from rising interest rates.

BOK Financial also maintains a portfolio of residential mortgage-backed securities issued by U.S. government agencies as an economic hedge against changes in the fair value of mortgage servicing rights. The fair value of mortgage servicing rights increased $5.3 million and the fair value of mortgage hedge securities decreased $4.4 million during the fourth quarter of 2009.

The Company has a portfolio of derivative contracts held for customer risk management programs and internal interest rate risk management programs. At December 31, 2009, the fair value of all asset contracts totaled $344 million, net of cash margin held by the Company. The largest net amount due from a single counterparty, a subsidiary of an international energy company, to these contracts at December 31 was $84 million. Letters of credit issued by independent financial institutions offset $70 million of this amount.

Loans, Deposits and Capital

Outstanding loans at December 31, 2009 were $11.3 billion, down $332 million from September 30, 2009. Loan balances were lower across most sectors of the loan portfolio and markets due to reduced customer demand in response to current economic conditions and normal repayment trends. Commercial loans decreased $162 million from September 30, 2009, primarily due to a $182 million decrease in energy sector loans and a $39 million decrease in manufacturing sector loans, offset by a $47 million increase in healthcare sector loans and $39 million increase in service sector loans. Commercial real estate loans decreased $69 million compared to the prior quarter, primarily due to a $90 million decrease in residential construction and land development loans and a $25 million decrease in loans secured by office buildings, offset by a $21 million increase in loans secured by multifamily properties and a $19 million increase in loans secured by industrial properties. Residential mortgage loans decreased $36 million from the prior quarter primarily due to a $45 million decrease in permanent mortgage loans offset by a $9 million increase in home equity loans. Consumer loans decreased $65 million compared to the prior quarter primarily due to a $62 million decrease in indirect automobile loans related to the previously announced decision to curtail that business during the first quarter of 2009 in favor of a customer-focused direct approach to consumer lending.

Total deposits increased $423 million during the third quarter and totaled $15.5 billion at December 31, 2009. Demand and interest-bearing deposits increased $192 million and $550 million, respectively, offset by a $317 million decrease in time deposit balances. The Company continued to decrease brokered deposits and other higher cost certificates of deposit. Among the lines of business, wealth management and consumer deposits increased $566 million and $64 million, respectively, offset by a $93 million decrease in commercial deposits.

The Company and each of its subsidiary banks exceeded the regulatory definition of well capitalized at December 31, 2009. The Company's Tier 1 and total capital ratios were 10.86% and 14.43%, respectively, at December 31, 2009. The Company's Tier 1 and total capital ratios were 10.56% and 14.10%, respectively, at September 30, 2009. In addition the Company's tangible common equity ratio, a non-GAAP measure, was 7.99% at December 31, 2009 and 7.78% at September 30, 2009. The increase in capital ratios was primarily due to retained earnings growth.

About BOK Financial Corporation

BOK Financial is a regional financial services company that provides commercial and consumer banking, investment and trust services, mortgage origination and servicing, and an electronic funds transfer network. Holdings include Bank of Albuquerque, N.A., Bank of Arizona, N.A., Bank of Arkansas, N.A., Bank of Oklahoma, N.A., Bank of Texas, N.A., Colorado State Bank & Trust, N.A., Bank of Kansas City, N.A., BOSC, Inc., Cavanal Hill Investment Management, Inc., the TransFund electronic funds network, and Southwest Trust Company, N.A. Shares of BOK Financial are traded on the NASDAQ under the symbol BOKF. For more information, visit www.bokf.com.

The Company will continue to evaluate critical assumptions and estimates, such as the adequacy of the allowance for credit losses and asset impairment as of December 31, 2009 through the date its financial statements are filed with the Securities and Exchange Commission and will adjust amounts reported if necessary.

This news release contains forward-looking statements that are based on management's beliefs, assumptions, current expectations, estimates and projections about BOK Financial, the financial services industry and the economy generally. Words such as "anticipates," "believes," "estimates," "expects," "forecasts," "plans," "projects," variations of such words and similar expressions are intended to identify such forward-looking statements. Management judgments relating to and discussion of the provision and allowance for credit losses involve judgments as to future events and are inherently forward-looking statements. Assessments that BOK Financial's acquisitions and other growth endeavors will be profitable are necessary statements of belief as to the outcome of future events based in part on information provided by others which BOK Financial has not independently verified. These statements are not guarantees of future performance and involve certain risks, uncertainties, and assumptions which are difficult to predict with regard to timing, extent, likelihood and degree of occurrence. Therefore, actual results and outcomes may materially differ from what is expected, implied or forecasted in such forward-looking statements. Internal and external factors that might cause such a difference include, but are not limited to (1) the ability to fully realize expected cost savings from mergers within the expected time frames, (2) the ability of other companies on which BOK Financial relies to provide goods and services in a timely and accurate manner, (3) changes in interest rates and interest rate relationships, (4) demand for products and services, (5) the degree of competition by traditional and nontraditional competitors, (6) changes in banking regulations, tax laws, prices, levies and assessments, (7) the impact of technological advances and (8) trends in consumer behavior as well as their ability to repay loans. BOK Financial and its affiliates undertake no obligation to update, amend or clarify forward-looking statements, whether as a result of new information, future events, or otherwise.

BALANCE SHEETS

BOK FINANCIAL CORPORATION

(In thousands)

                                  Period Ended

                                  December 31,    September 30,   December 31,

                                    2009            2009            2008

                                  (Unaudited)     (Unaudited)

ASSETS

Cash and due from banks           $ 875,250       $ 1,383,244     $ 581,133

Trading securities                  65,354          100,898         99,601

Funds sold and resell agreements    45,966          39,465          113,809

Securities:

Available for sale                  8,872,023       8,358,562       6,391,451

Investment                          240,405         238,101         242,344

Mortgage trading securities         285,950         320,971         399,211

Total securities                    9,398,378       8,917,634       7,033,006

Residential mortgage loans held     217,826         172,301         129,246
for sale

Loans:

Commercial                          6,207,840       6,370,056       7,411,603

Commercial real estate              2,491,434       2,560,335       2,701,248

Residential mortgage                1,793,622       1,829,824       1,752,574

Consumer                            786,802         851,349         1,010,581

Total loans                         11,279,698      11,611,564      12,876,006

Less reserve for loan losses        (292,095   )    (280,902   )    (233,236   )

Loans, net of reserve               10,987,603      11,330,662      12,642,770

Premises and equipment, net         280,260         286,702         277,458

Accrued revenue receivable          108,822         68,617          96,673

Intangible assets, net              354,239         356,152         361,209

Mortgage servicing rights, net      73,824          66,689          42,752

Real estate and other               129,034         89,507          29,179
repossessed assets

Bankers' acceptances                3,869           9,882           12,913

Derivative contracts                343,782         397,110         452,604

Cash surrender value of             247,357         244,456         237,006
bank-owned life insurance

Receivable on unsettled             -               -               239,474
securities trades

Other assets                        385,267         413,522         385,815

TOTAL ASSETS                      $ 23,516,831    $ 23,876,841    $ 22,734,648

LIABILITIES AND EQUITY

Deposits:

Demand                            $ 3,653,844     $ 3,462,188     $ 3,082,379

Interest-bearing transaction        7,930,439       7,380,449       6,562,350

Savings                             165,952         167,896         154,635

Time                                3,767,993       4,084,813       5,183,243

Total deposits                      15,518,228      15,095,346      14,982,607

Funds purchased and repurchase      2,471,743       2,198,900       3,025,399
agreements

Other borrowings                    2,133,357       3,189,948       1,522,054

Subordinated debentures             398,539         398,502         398,407

Accrued interest, taxes, and        111,880         123,409         133,220
expense

Bankers' acceptances                3,869           9,882           12,913

Due on unsettled securities         212,335         133,974         -
trades

Derivative contracts                308,360         395,197         667,034

Other liabilities                   133,146         127,689         132,902

TOTAL LIABILITIES                   21,291,457      21,672,847      20,874,536

Shareholders' equity:

Capital, surplus and retained       2,216,553       2,185,776       2,069,143
earnings

Accumulated other comprehensive     (10,740    )    (763       )    (222,886   )
loss

TOTAL SHAREHOLDERS' EQUITY          2,205,813       2,185,013       1,846,257

Non-controlling interest            19,561          18,981          13,855

TOTAL EQUITY                        2,225,374       2,203,994       1,860,112

TOTAL LIABILITIES AND EQUITY      $ 23,516,831    $ 23,876,841    $ 22,734,648



AVERAGE BALANCE SHEETS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                  Quarter Ended

                  December 31,    September       June 30,        March 31,       December 31,
                                  30,

                    2009            2009            2009            2009            2008

ASSETS

Trading           $ 68,027        $ 64,763        $ 112,960       $ 111,962       $ 78,840
securities

Funds sold and
resell              30,358          67,032          29,277          50,701          48,246
agreements

Securities:

Available for       8,583,032       7,782,254       7,242,931       6,645,086       6,409,906
sale

Investment          238,479         235,967         271,068         238,562         242,503

Mortgage trading    340,456         267,591         365,434         453,304         237,319
securities

Total securities    9,161,967       8,285,812       7,879,433       7,336,952       6,889,728

Residential
mortgage loans      194,760         176,403         286,077         201,135         121,184
held for sale

Loans:

Commercial          6,325,580       6,521,438       6,901,057       7,182,481       7,452,799

Commercial real     2,538,737       2,621,176       2,684,020       2,762,789       2,716,465
estate

Residential         1,827,339       1,873,457       1,884,023       1,841,006       1,641,023
mortgage

Consumer            801,040         871,347         933,950         998,489         1,016,409

Total loans         11,492,696      11,887,418      12,403,050      12,784,765      12,826,696

Less allowance      (298,157   )    (281,289   )    (273,335   )    (252,734   )    (209,319   )
for loan losses

Total loans, net    11,194,539      11,606,129      12,129,715      12,532,031      12,617,377

Total earning       20,649,651      20,200,139      20,437,462      20,232,781      19,755,374
assets

Cash and due        1,095,087       828,965         638,791         661,433         534,039
from banks

Cash surrender
value of            245,460         242,715         240,199         237,805         235,195
bank-owned life
insurance

Derivative          352,143         401,887         493,448         476,091         352,083
contracts

Other assets        1,353,393       1,376,828       1,264,131       1,335,259       1,394,960

TOTAL ASSETS      $ 23,695,734    $ 23,050,534    $ 23,074,031    $ 22,943,369    $ 22,271,651

LIABILITIES AND
EQUITY

Deposits:

Demand            $ 3,666,663     $ 3,392,578     $ 3,183,338     $ 2,864,751     $ 2,712,384

Interest-bearing    7,734,678       7,162,477       6,854,003       6,610,805       6,116,465
transaction

Savings             167,572         167,677         167,813         159,537         155,784

Time                4,002,337       4,404,854       5,123,947       5,215,091       5,109,303

Total deposits      15,571,250      15,127,586      15,329,101      14,850,184      14,093,936

Funds purchased
and repurchase      2,173,476       2,284,985       2,316,990       2,562,066       3,095,054
agreements

Other borrowings    2,380,938       2,173,103       1,951,699       2,158,963       1,986,857

Subordinated        398,522         398,484         398,456         398,425         398,392
debentures

Derivative          318,809         392,277         536,232         641,974         494,778
contracts

Other               605,994         539,129         534,889         416,242         293,752
liabilities

TOTAL               21,448,989      20,915,564      21,067,367      21,027,854      20,362,769
LIABILITIES

Total equity        2,246,745       2,134,970       2,006,664       1,915,515       1,908,882

TOTAL
LIABILITIES AND   $ 23,695,734    $ 23,050,534    $ 23,074,031    $ 22,943,369    $ 22,271,651
EQUITY



STATEMENTS OF EARNINGS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except per share data)

                             Quarter Ended             Year Ended

                             December 31,              December 31,

                             2009         2008         2009         2008

Interest revenue             $ 224,411    $ 262,160    $ 914,569    $ 1,061,645

Interest expense             39,933       85,713       204,205      414,783

Net interest revenue         184,478      176,447      710,364      646,862

Provision for credit losses  48,620       73,001       195,900      202,593

Net interest revenue after   135,858      103,446      514,464      444,269
provision for credit losses

Other operating revenue

Brokerage and trading        20,240       23,507       91,677       42,804
revenue

Transaction card revenue     26,292       25,177       105,517      100,153

Trust fees and commissions   16,492       17,143       66,177       78,979

Deposit service charges and  29,501       29,239       115,791      117,528
fees

Mortgage banking revenue     13,403       7,217        64,980       30,599

Bank-owned life insurance    2,870        2,682        10,239       10,681

Margin asset fees            50           187          236          8,548

Other revenue                7,101        5,778        25,895       25,902

Total fees and commissions   115,949      110,930      480,512      415,194

Gain (loss) on other assets  (205)        (7,420)      4,134        (9,406)

Gain (loss) on derivatives,  (370)        (2,219)      (3,365)      1,299
net

Gain (loss) on securities,   7,277        20,156       46,122       26,943
net

Total other-than-temporary   (67,390)     -            (129,154)    (5,306)
impairment losses

Portion of loss recognized
in other comprehensive       (52,902)     -            (94,741)     -
income

Net impairment losses        (14,488)     -            (34,413)     (5,306)
recognized in earnings

Total other operating        108,163      121,447      492,990      428,724
revenue

Other operating expense

Personnel                    93,687       87,695       380,517      352,947

Business promotion           5,758        7,283        19,582       23,536

Professional fees and        8,813        7,923        30,243       27,045
services

Net occupancy and equipment  17,600       14,901       65,715       60,632

Insurance                    6,412        3,216        24,040       11,988

FDIC special assessment      -            -            11,773       -

Data processing and          21,121       19,720       81,292       78,047
communications

Printing, postage and        3,601        3,823        15,960       16,433
supplies

Net (gains) losses and
operating expenses of        5,101        1,006        11,400       1,019
repossessed assets

Amortization of intangible   1,912        1,967        6,970        7,661
assets

Mortgage banking costs       11,436       4,967        36,304       22,513

Change in fair value of      (5,285)      26,432       (12,124)     34,515
mortgage servicing rights

Visa retrospective           -            (1,700)      -            (2,767)
responsibility obligation

Other expense                6,281        8,209        25,061       28,835

Total other operating        176,437      185,442      696,733      662,404
expense

Net income before taxes      67,584       39,451       310,721      210,589

Federal and state income     24,780       10,363       106,705      64,909
taxes

Net income before            42,804       29,088       204,016      145,680
non-controlling interest

Net income (loss)
attributable to              33           (6,355)      3,438        (7,552)
non-controlling interest

Net income attributable to   $ 42,771     $ 35,443     $ 200,578    $ 153,232
BOK Financial Corporation

Average shares outstanding:

Basic                        67,446,326   67,294,069   67,375,387   67,302,990

Diluted                      67,600,344   67,456,267   67,487,944   67,461,361

Net income per share:

Basic                        $ 0.63       $ 0.53       $ 2.96       $ 2.27

Diluted                      $ 0.63       $ 0.52       $ 2.96       $ 2.27



FINANCIAL HIGHLIGHTS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and share data)

                 Quarter Ended

                 December 31,     September 30,    June 30,         March 31,        December 31,

                   2009             2009             2009             2009             2008

Capital:

Period-end
shareholders'    $ 2,205,813      $ 2,185,013      $ 2,050,572      $ 1,931,300      $ 1,846,257
equity

Risk weighted    $ 17,275,808     $ 17,515,147     $ 18,338,540     $ 18,355,862     $ 18,401,051
assets

Risk-based
capital ratios:

Tier 1             10.86      %     10.56      %     9.86       %     9.66       %     9.40       %

Total capital      14.43      %     14.10      %     13.34      %     13.08      %     12.81      %

Leverage ratio     8.05       %     8.16       %     7.97       %     7.85       %     7.89       %

Tangible common
equity ratio       7.99       %     7.78       %     7.55       %     6.84       %     6.64       %
(A)

Tier 1 common
equity ratio       10.75      %     10.45      %     9.77       %     9.58       %     9.32       %
(B)

Common stock:

Book value per   $ 32.53          $ 32.27          $ 30.30          $ 28.57          $ 27.36
share

Market value
per share:

High             $ 47.91          $ 48.10          $ 43.02          $ 40.71          $ 54.42

Low              $ 41.87          $ 34.81          $ 34.46          $ 22.95          $ 38.40

Cash dividends   $ 16,461         $ 16,280         $ 16,184         $ 15,027         $ 15,358
paid

Dividend payout    38.49      %     32.14      %     31.05      %     27.31      %     43.33      %
ratio

Shares
outstanding,       67,802,807       67,707,547       67,674,442       67,589,045       67,473,086
net

Stock buy-back
program:

Shares             -                -                -                -                -
repurchased

Amount           $ -              $ -              $ -              $ -              $ -

Average price    $ -              $ -              $ -              $ -              $ -
per share

Performance
ratios (quarter
annualized):

Return on          0.72       %     0.87       %     0.91       %     0.97       %     0.63       %
average assets

Return on          7.55       %     9.41       %     10.42      %     11.65      %     7.39       %
average equity

Net interest       3.64       %     3.63       %     3.55       %     3.47       %     3.57       %
margin

Efficiency         60.02      %     58.09      %     61.02      %     57.10      %     54.94      %
ratio

Other data:

Gain (loss) on
economic hedge
of mortgage      $ (4,440     )   $ 3,560          $ (10,199    )   $ (2,118     )   $ 15,089
servicing
rights

Trust assets     $ 30,385,365     $ 29,945,585     $ 29,288,041     $ 28,700,791     $ 30,454,512

Mortgage
servicing        $ 6,603,132      $ 6,339,764      $ 6,082,501      $ 5,515,893      $ 5,256,159
portfolio

Mortgage loan
fundings during  $ 560,254        $ 536,173        $ 1,023,272      $ 708,561        $ 214,521
the quarter

Mortgage loan
refinances to      47.00      %     49.00      %     71.00      %     73.51      %     34.84      %
total fundings

Tax equivalent   $ 2,196          $ 1,982          $ 1,791          $ 2,105          $ 2,063
adjustment

Unrealized gain
(loss) on        $ 13,226         $ 30,898         $ (128,492   )   $ (261,856   )   $ (330,973   )
available for
sale securities

(A) Tangible
common equity
ratio is a
non-GAAP
measure.

Reconciliation
to a GAAP
financial
measure
follows:

Total
shareholders'    $ 2,205,813      $ 2,185,013      $ 2,050,572      $ 1,931,300      $ 1,846,257
equity

Less:
intangible         (354,239   )     (356,152   )     (357,838   )     (359,523   )     (361,209   )
assets, net

Tangible common  $ 1,851,574      $ 1,828,861      $ 1,692,734      $ 1,571,777      $ 1,485,048
equity

Total assets     $ 23,516,831     $ 23,876,841     $ 22,768,319     $ 23,333,442     $ 22,734,648

Less:
intangible         (354,239   )     (356,152   )     (357,838   )     (359,523   )     (361,209   )
assets, net

                 $ 23,162,592     $ 23,520,689     $ 22,410,481     $ 22,973,919     $ 22,373,439

Tangible common    7.99       %     7.78       %     7.55       %     6.84       %     6.64       %
equity ratio

(B) Tier 1
common equity
ratio is a
non-GAAP
measure.

Reconciliation
to a GAAP
financial
measure
follows:

Tier 1 capital   $ 1,876,778      $ 1,849,254      $ 1,807,705      $ 1,773,576      $ 1,728,926

Less:
non-controlling    (19,561    )     (18,981    )     (15,590    )     (14,751    )     (13,855    )
interest

Tier 1 common    $ 1,857,217      $ 1,830,273      $ 1,792,115      $ 1,758,825      $ 1,715,071
equity

Risk weighted    $ 17,275,808     $ 17,515,147     $ 18,338,540     $ 18,355,862     $ 18,401,051
assets

Tier 1 common      10.75      %     10.45      %     9.77       %     9.58       %     9.32       %
equity ratio



QUARTERLY EARNINGS TRENDS - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands, except ratio and per share data)

                      Quarter Ended

                      December 31,    September 30,   June 30,        March 31,       December 31,

                        2009            2009            2009            2009            2008

Interest revenue      $ 224,411       $ 226,246       $ 230,685       $ 233,227       $ 262,160

Interest expense        39,933          45,785          55,105          63,382          85,713

Net interest revenue    184,478         180,461         175,580         169,845         176,447

Provision for credit    48,620          55,120          47,120          45,040          73,001
losses

Net interest revenue
after provision for     135,858         125,341         128,460         124,805         103,446
credit losses

Other operating
revenue

Brokerage and           20,240          24,944          21,794          24,699          23,507
trading revenue

Transaction card        26,292          26,264          27,533          25,428          25,177
revenue

Trust fees and          16,492          16,315          16,860          16,510          17,143
commissions

Deposit service         29,501          30,464          28,421          27,405          29,239
charges and fees

Mortgage banking        13,403          13,197          19,882          18,498          7,217
revenue

Bank-owned life         2,870           2,634           2,418           2,317           2,682
insurance

Margin asset fees       50              51              68              67              187

Other revenue           7,101           6,087           6,124           6,583           5,778

Total fees and          115,949         119,956         123,100         121,507         110,930
commissions

Gain (loss) on other    (205       )    3,223           973             143             (7,420     )
assets

Gain (loss) on          (370       )    (294       )    (1,037     )    (1,664     )    (2,219     )
derivatives, net

Gain (loss) on          7,277           12,266          6,471           20,108          20,156
securities, net

Total
other-than-temporary    (67,390    )    (6,133     )    (1,263     )    (54,368    )    -
impairment losses

Portion of loss
recognized in other     (52,902    )    (2,752     )    279             (39,366    )    -
comprehensive income

Net impairment
losses recognized in    (14,488    )    (3,381     )    (1,542     )    (15,002    )    -
earnings

Total other             108,163         131,770         127,965         125,092         121,447
operating revenue

Other operating
expense

Personnel               93,687          98,012          96,191          92,627          87,695

Business promotion      5,758           4,827           4,569           4,428           7,283

Professional fees       8,813           7,555           7,363           6,512           7,923
and services

Net occupancy and       17,600          15,884          15,973          16,258          14,901
equipment

Insurance               6,412           6,092           5,898           5,638           3,216

FDIC special            -               -               11,773          -               -
assessment

Data processing and     21,121          20,413          20,452          19,306          19,720
communications

Printing, postage       3,601           3,716           4,072           4,571           3,823
and supplies

Net (gains) losses
and operating           5,101           3,497           996             1,806           1,006
expenses of
repossessed assets

Amortization of         1,912           1,686           1,686           1,686           1,967
intangible assets

Mortgage banking        11,436          8,065           9,336           7,467           4,967
costs

Change in fair value
of mortgage             (5,285     )    2,981           (7,865     )    (1,955     )    26,432
servicing rights

Visa retrospective
responsibility          -               -               -               -               (1,700     )
obligation

Other expense           6,281           6,004           5,326           7,450           8,209

Total other             176,437         178,732         175,770         165,794         185,442
operating expense

Net income before       67,584          78,379          80,655          84,103          39,451
taxes

Federal and state       24,780          24,772          28,315          28,838          10,363
income taxes

Net income before
non-controlling         42,804          53,607          52,340          55,265          29,088
interest

Net income (loss)
attributable to         33              2,947           225             233             (6,355     )
non-controlling
interest

Net income
attributable to BOK   $ 42,771        $ 50,660        $ 52,115        $ 55,032        $ 35,443
Financial
Corporation

Average shares
outstanding:

Basic                   67,446,326      67,392,059      67,344,577      67,315,986      67,294,069

Diluted                 67,600,344      67,513,700      67,448,029      67,387,102      67,456,267

Net income per
share:

Basic                 $ 0.63          $ 0.75          $ 0.77          $ 0.81          $ 0.53

Diluted               $ 0.63          $ 0.75          $ 0.77          $ 0.81          $ 0.52



LOANS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

             Quarter Ended

             December 31,  September     June 30,      March 31,     December 31,
                           30,

               2009          2009          2009          2009          2008

Oklahoma:

Commercial   $ 2,649,252   $ 2,738,217   $ 2,918,478   $ 3,119,362   $ 3,356,520

Commercial     820,578       815,362       855,742       881,620       843,576
real estate

Residential    1,228,822     1,245,917     1,249,104     1,234,417     1,196,924
mortgage

Consumer       451,829       483,369       521,431       562,021       579,809

Total          5,150,481     5,282,865     5,544,755     5,797,420     5,976,829
Oklahoma

Texas:

Commercial     2,017,081     2,075,379     2,182,756     2,277,186     2,353,860

Commercial     735,338       734,742       741,199       816,830       825,769
real estate

Residential    313,113       335,797       345,780       337,044       315,438
mortgage

Consumer       170,062       188,374       196,752       214,134       212,820

Total Texas    3,235,594     3,334,292     3,466,487     3,645,194     3,707,887

New Mexico:

Commercial     341,802       344,910       380,378       393,180       418,732

Commercial     305,061       344,988       313,190       315,511       286,574
real estate

Residential    86,415        88,271        90,944        99,805        98,018
mortgage

Consumer       17,473        18,176        18,826        19,900        18,616

Total New      750,751       796,345       803,338       828,396       821,940
Mexico

Arkansas:

Commercial     103,443       99,559        97,676        99,955        103,446

Commercial     132,436       128,984       133,026       133,227       134,015
real estate

Residential    16,849        19,128        19,015        17,145        16,875
mortgage

Consumer       124,265       136,461       152,620       168,971       175,647

Total          376,993       384,132       402,337       419,298       429,983
Arkansas

Colorado:

Commercial     545,724       569,549       595,858       675,223       660,546

Commercial     239,970       249,879       269,923       267,035       261,820
real estate

Residential    66,504        68,667        58,557        59,120        53,875
mortgage

Consumer       17,362        18,272        14,097        14,599        16,141

Total          869,560       906,367       938,435       1,015,977     992,382
Colorado

Arizona:

Commercial     199,143       219,330       215,540       211,953       211,356

Commercial     227,249       257,169       262,607       285,841       319,525
real estate

Residential    65,047        57,304        58,265        61,605        62,123
mortgage

Consumer       3,461         4,826         3,229         5,261         6,075

Total          494,900       538,629       539,641       564,660       599,079
Arizona

Kansas:

Commercial     351,395       323,112       325,165       324,671       307,143

Commercial     30,802        29,211        36,006        32,017        29,969
real estate

Residential    16,872        14,740        12,310        10,814        9,321
mortgage

Consumer       2,350         1,871         1,454         1,469         1,473

Total          401,419       368,934       374,935       368,971       347,906
Kansas

TOTAL BOK    $ 11,279,698  $ 11,611,564  $ 12,069,928  $ 12,639,916  $ 12,876,006
FINANCIAL



DEPOSITS BY PRINCIPAL MARKET AREA - UNAUDITED

BOK FINANCIAL CORPORATION

(In thousands)

                   Quarter Ended

                   December 31,  September     June 30,      March 31,     December 31,
                                 30,

                     2009          2009          2009          2009          2008

Oklahoma:

Demand             $ 2,068,908   $ 1,895,980   $ 1,451,057   $ 1,651,111   $ 1,683,374

Interest-bearing:

Transaction          5,134,902     4,566,058     4,374,089     4,089,838     4,117,729

Savings              93,006        93,443        94,048        95,827        86,476

Time                 1,397,240     1,765,980     2,033,312     2,876,313     3,104,933

Total                6,625,148     6,425,481     6,501,449     7,061,978     7,309,138
interest-bearing

Total Oklahoma       8,694,056     8,321,461     7,952,506     8,713,089     8,992,512

Texas:

Demand               1,108,401     1,138,794     1,002,266     1,021,424     1,067,456

Interest-bearing:

Transaction          1,748,319     1,716,460     1,660,642     1,527,399     1,460,576

Savings              35,129        35,724        33,992        33,867        32,071

Time                 1,100,602     1,007,579     1,035,919     1,054,632     857,416

Total                2,884,050     2,759,763     2,730,553     2,615,898     2,350,063
interest-bearing

Total Texas          3,992,451     3,898,557     3,732,819     3,637,322     3,417,519

New Mexico:

Demand               209,090       216,330       175,033       180,308       155,345

Interest-bearing:

Transaction          444,247       424,528       434,498       401,000       397,382

Savings              17,563        18,039        18,255        17,858        16,289

Time                 510,202       511,507       542,388       561,300       522,894

Total                972,012       954,074       995,141       980,158       936,565
interest-bearing

Total New Mexico     1,181,102     1,170,404     1,170,174     1,160,466     1,091,910

Arkansas:

Demand               21,526        19,077        17,261        16,503        16,293

Interest-bearing:

Transaction          50,879        85,061        73,972        63,924        38,566

Savings              1,346         1,131         1,031         1,100         1,083

Time                 101,839       137,109       162,505       150,015       75,579

Total                154,064       223,301       237,508       215,039       115,228
interest-bearing

Total Arkansas       175,590       242,378       254,769       231,542       131,521

Colorado:

Demand               146,929       121,555       113,895       111,048       116,637

Interest-bearing:

Transaction          448,846       477,418       445,521       466,276       480,113

Savings              17,802        18,518        18,144        18,905        17,660

Time                 525,844       520,906       579,709       584,971       532,475

Total                992,492       1,016,842     1,043,374     1,070,152     1,030,248
interest-bearing

Total Colorado       1,139,421     1,138,397     1,157,269     1,181,200     1,146,885

Arizona:

Demand               68,651        54,046        55,975        54,362        39,424

Interest-bearing:

Transaction          81,909        95,242        89,842        66,809        56,985

Savings              958           971           1,282         970           1,014

Time                 60,768        56,809        59,775        54,923        34,290

Total                143,635       153,022       150,899       122,702       92,289
interest-bearing

Total Arizona        212,286       207,068       206,874       177,064       131,713

Kansas /
Missouri:

Demand               30,339        16,406        9,692         16,140        3,850

Interest-bearing:

Transaction          21,337        15,682        12,907        11,976        10,999

Savings              148           70            54            117           42

Time                 71,498        84,923        158,325       141,505       55,656

Total                92,983        100,675       171,286       153,598       66,697
interest-bearing

Total Kansas /       123,322       117,081       180,978       169,738       70,547
Missouri

TOTAL BOK          $ 15,518,228  $ 15,095,346  $ 14,655,389  $ 15,270,421  $ 14,982,607
FINANCIAL



NET INTEREST MARGIN TREND - UNAUDITED

BOK FINANCIAL CORPORATION

                     Quarter Ended

                     December 31,  September  June 30,  March 31,  December 31,
                                   30,

                     2009          2009       2009      2009       2008

TAX-EQUIVALENT
ASSETS YIELDS

Trading securities   5.41 %        4.72 %     3.49 %    3.69 %     6.55 %

Funds sold and       0.21 %        0.11 %     0.19 %    0.24 %     0.76 %
resell agreements

Securities:

Taxable              3.83 %        4.18 %     4.50 %    4.90 %     5.12 %

Tax-exempt           5.16 %        5.03 %     5.69 %    6.64 %     6.43 %

Total securities     3.87 %        4.21 %     4.54 %    4.96 %     5.17 %

Total loans          4.70 %        4.67 %     4.64 %    4.56 %     5.27 %

Less Allowance for   -             -          -         -          -
loan losses

Total loans, net     4.82 %        4.78 %     4.74 %    4.65 %     5.35 %

Total
tax-equivalent       4.42 %        4.54 %     4.65 %    4.75 %     5.28 %
yield on earning
assets

COST OF
INTEREST-BEARING
LIABILITIES

Interest-bearing
deposits:

Interest-bearing     0.57 %        0.65 %     0.78 %    0.95 %     1.51 %
transaction

Savings              0.47 %        0.48 %     0.25 %    0.28 %     0.37 %

Time                 1.95 %        2.20 %     2.48 %    2.83 %     3.28 %

Total
interest-bearing     1.03 %        1.23 %     1.49 %    1.76 %     2.29 %
deposits

Funds purchased and
repurchase           0.30 %        0.32 %     0.35 %    0.45 %     0.94 %
agreements

Other borrowings     0.29 %        0.38 %     0.49 %    0.58 %     1.51 %

Subordinated debt    5.52 %        5.53 %     5.67 %    5.67 %     5.48 %

Total cost of
interest-bearing     0.94 %        1.09 %     1.31 %    1.50 %     2.02 %
liabilities

Tax-equivalent net
interest revenue     3.48 %        3.45 %     3.34 %    3.25 %     3.26 %
spread

Effect of
noninterest-bearing  0.16 %        0.18 %     0.21 %    0.22 %     0.31 %
funding sources and
other

Tax-equivalent net   3.64 %        3.63 %     3.55 %    3.47 %     3.57 %
interest margin



CREDIT QUALITY INDICATORS

BOK FINANCIAL CORPORATION

(In
thousands,     Quarter Ended
except
ratios)

               December 31,  September    June 30,     March 31,    December 31,
                             30,

                 2009          2009         2009         2009         2008

Nonperforming
assets:

Nonaccruing
loans (B):

Commercial     $ 101,384     $ 128,266    $ 126,510    $ 128,501    $ 134,846

Commercial       204,924       212,418      189,586      175,487      137,279
real estate

Residential      29,989        38,220       35,860       34,182       27,387
mortgage

Consumer         3,058         3,897        1,037        1,065        561

Total
nonaccruing    $ 339,355     $ 382,801    $ 352,993    $ 339,235    $ 300,073
loans

Renegotiated     15,906        17,426       17,479       13,623       13,039
loans (A)

Real estate
and other        129,034       89,507       75,243       61,383       29,179
repossessed
assets

Total
nonperforming  $ 484,295     $ 489,734    $ 445,715    $ 414,241    $ 342,291
assets

Nonaccruing
loans by
principal
market (B):

Oklahoma       $ 83,176      $ 112,610    $ 108,490    $ 105,536    $ 108,367

Texas            66,892        65,911       51,582       55,225       42,934

New Mexico       26,693        35,541       29,640       18,046       16,016

Arkansas         13,820        5,911        3,888        4,078        3,263

Colorado         60,082        50,432       45,794       38,567       32,415

Arizona          84,559        108,161      106,076      111,772      80,994

Kansas           4,133         4,235        7,523        6,011        16,084

Total
nonaccruing    $ 339,355     $ 382,801    $ 352,993    $ 339,235    $ 300,073
loans

                 -             -            -            -            -

Nonaccruing
loans by loan
portfolio
sector (B):

Commercial:

Energy         $ 22,692      $ 48,992     $ 53,842     $ 49,618     $ 49,364

Manufacturing    15,765        17,429       16,975       18,248       7,343

Wholesale /      12,057        7,623        10,983       8,650        18,773
retail

Agriculture      65            98           105          115          680

Services         30,926        30,094       24,713       30,226       36,873

Healthcare       13,103        13,758       14,222       14,288       12,118

Other            6,776         10,272       5,670        7,356        9,695

Total            101,384       128,266      126,510      128,501      134,846
commercial

Commercial
real estate:

Land
development      109,779       113,868      97,425       99,922       76,082
and
construction

Retail           26,236        22,254       17,474       9,893        15,625

Office           25,861        31,406       27,685       23,305       7,637

Multifamily      26,540        28,223       27,827       27,198       24,950

Industrial       279           527          527          575          6,287

Other
commercial       16,229        16,140       18,648       14,594       6,698
real estate

Total
commercial       204,924       212,418      189,586      175,487      137,279
real estate

Residential
mortgage:

Permanent        28,314        36,431       34,149       32,848       26,233
mortgage

Home equity      1,675         1,789        1,711        1,334        1,154

Total
residential      29,989        38,220       35,860       34,182       27,387
mortgage

Consumer         3,058         3,897        1,037        1,065        561

Total
nonaccruing    $ 339,355     $ 382,801    $ 352,993    $ 339,235    $ 300,073
loans

                 -             -            -            -            -

Performing
loans 90 days  $ 10,308      $ 24,238     $ 32,479     $ 46,123     $ 19,123
past due

Gross          $ 37,974      $ 38,581     $ 37,409     $ 34,535     $ 35,681
charge-offs

Recoveries       2,950         2,594        2,472        2,664        2,022

Net            $ 35,024      $ 35,987     $ 34,937     $ 31,871     $ 33,659
charge-offs

Provision for  $ 48,620      $ 55,120     $ 47,120     $ 45,040     $ 73,001
credit losses

Reserve for
loan losses      2.59    %     2.42    %    2.18    %    1.99    %    1.81    %
to period end
loans

Combined
reserves for
credit losses    2.72    %     2.52    %    2.27    %    2.07    %    1.93    %
to period end
loans

Nonperforming
assets to
period end       4.24    %     4.19    %    3.67    %    3.26    %    2.65    %
loans and
repossessed
assets

Net
charge-offs
(annualized)     1.22    %     1.21    %    1.13    %    1.00    %    1.05    %
to average
loans

Reserve for
loan losses
to               86.07   %     73.38   %    74.59   %    73.99   %    77.73   %
nonaccruing
loans

Combined
reserves for
credit losses    90.31   %     76.51   %    77.55   %    77.11   %    82.78   %
to
nonaccruing
loans

(A) includes
residential
mortgage
loans
guaranteed by
agencies of
the U.S.
government.
These loans    $ 12,799      $ 11,234     $ 11,079     $ 10,514     $ 10,396
have been
modified to
extend
payment terms
and/or reduce
interest
rates to
current
market.

(B) includes
loans subject
to First       $ 4,311       $ 4,173      $ 8,305      $ 11,287     $ 13,181
United Bank
sellers
escrow



    Source: BOK Financial Corporation
Contact: BOK Financial Corporation Steven Nell, 918-588-6000 Chief Financial Officer or Jesse Boudiette, 918-588-6532 Corporate Communications Manager